| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8528727220 | Doc | 42.5% | CN | US | 2025-05-12 |
| 8486300000 | Doc | 55.0% | CN | US | 2025-05-12 |
Declaration Item Analysis: 32 INCH LCD DISPLAY
Based on the provided HS codes and descriptions, here's a detailed breakdown of the classification and relevant customs information for your declared "32 INCH LCD DISPLAY". We'll cover both potential classifications and their implications.
Please note: The final classification is determined by customs officials based on the actual product and supporting documentation. This analysis is for informational purposes only.
1. HS Code 8528.72.72.20: Monitors and Projectors (Color LCD with Flat Panel)**
- Chapter 85: Electrical machinery and equipment. This broadly covers a wide range of electronic devices.
- 8528: Televisions, monitors and projectors. This narrows down the category to visual display equipment.
- 8528.7: Monitors and projectors, not incorporating television reception apparatus. This specifies that the display doesn't include TV tuning capabilities.
- 8528.72: Color monitors and projectors. This further defines the display as a color type.
- 8528.72.72: With a flat panel screen: Other: Other LCD-type (direct-view). This indicates a flat panel LCD monitor.
- 8528.72.72.20: With a video display diagonal: Not exceeding 75 cm (approximately 32 inches). This specifies the screen size.
Tax Implications (as provided):
- Basic Duty: 5.0%
- Additional Duty: 7.5% (increasing to 30% after April 2, 2025)
- Total Tax: 42.5%
Key Considerations for 8528.72.72.20:
- Functionality: Confirm that the monitor does not have built-in TV reception capabilities. If it can receive over-the-air or cable TV signals without additional equipment, it may fall under a different HS code.
- Panel Type: This HS code is specifically for LCD (Liquid Crystal Display) technology. If the display uses a different technology (e.g., OLED, LED), a different code may be applicable.
- Screen Size: Ensure the diagonal screen measurement is accurately reported and falls within the "not exceeding 75 cm" range.
2. HS Code 8486.30.00.00: Machines for the Manufacture of Flat Panel Displays**
- Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances. This chapter covers a broad range of industrial equipment.
- 8486: Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays.
- 8486.30: Machines and apparatus for the manufacture of flat panel displays. This specifically targets equipment used in the production of flat panel displays.
- 8486.30.00.00: This is a more general code within the category, often used for specific types of manufacturing equipment.
Tax Implications (as provided):
- Basic Duty: 0.0%
- Additional Duty: 25.0% (increasing to 30% after April 2, 2025)
- Total Tax: 55.0%
Key Considerations for 8486.30.00.00:
- Purpose of the Equipment: This HS code is only applicable if the equipment is used to manufacture flat panel displays. If you are importing a finished display for use (e.g., as a computer monitor), this code is incorrect.
- Detailed Description: Provide a very detailed description of the equipment's function and how it is used in the manufacturing process.
- Technical Specifications: Include technical specifications and diagrams to support the claim that the equipment is used for manufacturing.
Recommendation & Next Steps:
Based on your initial description of "32 INCH LCD DISPLAY", HS Code 8528.72.72.20 is the more likely classification if you are importing a finished monitor for sale or use. However, it's crucial to:
- Verify Functionality: Double-check that the monitor does not have TV reception capabilities.
- Confirm Panel Type: Ensure it is indeed an LCD display.
- Accurate Screen Size: Confirm the diagonal screen measurement.
- Material and Value: Provide accurate details on the materials used in the display and its declared value.
- Certification: Depending on the destination country, you may need to provide certifications (e.g., CE, FCC) to demonstrate compliance with safety and regulatory standards. Check the import requirements for your specific country.
Important Disclaimer: This analysis is based on the information provided. Customs authorities have the final say in classification. It is always recommended to consult with a licensed customs broker or agent for definitive guidance.